Optimal Physio Recovery: what changed
What changed
Optimal Physio Recovery
NACE 86.951, Physiotherapy
filed annual accounts (NBB)
Net result for the year
€10,240
2024 · €30,238-€19,998
Equity
€2,000
2024 · €2,000
Cash
€23,445
2024 · €22,950+€494
Balance sheet total
€145,214
2024 · €177,009-€31,796
Largest movements
Assets
- Intangible fixed assets -€12,861
down €12,861 (-45.7%), from €28,155 to €15,294
- Receivables within one year -€7,698
down €7,698 (-66.3%), from €11,619 to €3,921
of which Other amounts receivable: -€7,223
- Deferred charges and accrued income -€7,309
down €7,309 (-18.9%), from €38,699 to €31,391
- Tangible fixed assets -€4,422
down €4,422 (-5.9%), from €75,586 to €71,164
of which Land and buildings: -€4,662
Equity and liabilities
- Other debts -€18,013
down €18,013 (-24.5%), from €73,380 to €55,368
- Debts after one year -€10,147
down €10,147 (-12.5%), from €81,234 to €71,087
- Trade debts -€3,441
down €3,441 (-60.4%), from €5,693 to €2,252
Income statement
- Gross operating margin -€31,099
down €31,099 (-42.1%), from €73,820 to €42,721
- Other operating charges -€8,682
down €8,682 (-68.1%), from €12,741 to €4,059
- Taxes -€5,301
down €5,301 (-59.3%), from €8,940 to €3,639
- Depreciation +€2,675
up €2,675 (+15.4%), from €17,340 to €20,014
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€30,238
Gross operating margin
-€31,099
Depreciation
-€2,675
Other operating charges
+€8,682
Financial income
+€144
Financial charges
-€351
Taxes
+€5,301
Result 2025
€10,240
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€23,459
Investment
-€2,731
Financing
-€20,234
Cash 2024
€22,950
From operations (derived)
+€23,459
Net result for the year
+€10,240
Depreciation
+€20,014
Receivables within one year
+€7,698
Deferred charges and accrued income
+€7,309
Trade debts
-€3,441
Tax, wage and social debts
-€601
Other debts
-€18,013
Accrued charges and deferred income
+€253
Investment (derived)
-€2,731
Investment in fixed assets (net)
-€2,731
Financing
-€20,234
Debts after one year
-€10,147
Current portion of long-term debt
+€329
Short-term financial debts
-€175
Contributions, distributions and other
-€10,240
Cash 2025
€23,445
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €177,009 | €145,214 | -€31,796 | -18.0% |
| Fixed assets | 21/28 | €103,741 | €86,458 | -€17,283 | -16.7% |
| Intangible fixed assets | 21 | €28,155 | €15,294 | -€12,861 | -45.7% |
| Tangible fixed assets | 22/27 | €75,586 | €71,164 | -€4,422 | -5.9% |
| Land and buildings | 22 | €67,924 | €63,262 | -€4,662 | -6.9% |
| Furniture and vehicles | 24 | €5,673 | €3,456 | -€2,217 | -39.1% |
| Other tangible fixed assets | 26 | €1,989 | €4,447 | +€2,457 | +124% |
| Current assets | 29/58 | €73,268 | €58,756 | -€14,513 | -19.8% |
| Amounts receivable within one year | 40/41 | €11,619 | €3,921 | -€7,698 | -66.3% |
| Trade receivables | 40 | €475 | €0 | -€475 | -100% |
| Other amounts receivable | 41 | €11,144 | €3,921 | -€7,223 | -64.8% |
| Cash at bank and in hand | 54/58 | €22,950 | €23,445 | +€494 | +2.2% |
| Deferred charges and accrued income | 490/1 | €38,699 | €31,391 | -€7,309 | -18.9% |
| Total equity and liabilities | 10/49 | €177,009 | €145,214 | -€31,796 | -18.0% |
| Equity | 10/15 | €2,000 | €2,000 | = | 0.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €175,009 | €143,214 | -€31,796 | -18.2% |
| Amounts payable after more than one year | 17 | €81,234 | €71,087 | -€10,147 | -12.5% |
| Financial debts | 170/4 | €81,234 | €71,087 | -€10,147 | -12.5% |
| Amounts payable within one year | 42/48 | €93,528 | €71,627 | -€21,901 | -23.4% |
| Current portion of amounts payable after more than one year | 42 | €10,154 | €10,483 | +€329 | +3.2% |
| Financial debts | 43 | €395 | €221 | -€175 | -44.2% |
| Credit institutions | 430/8 | €395 | €221 | -€175 | -44.2% |
| Trade debts | 44 | €5,693 | €2,252 | -€3,441 | -60.4% |
| Suppliers | 440/4 | €5,693 | €2,252 | -€3,441 | -60.4% |
| Taxes, remuneration and social security | 45 | €3,905 | €3,303 | -€601 | -15.4% |
| Taxes | 450/3 | €3,905 | €3,303 | -€601 | -15.4% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €73,380 | €55,368 | -€18,013 | -24.5% |
| Accrued charges and deferred income | 492/3 | €247 | €500 | +€253 | +102% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,340 | €20,014 | +€2,675 | +15.4% |
| Other operating charges | 640/8 | €12,741 | €4,059 | -€8,682 | -68.1% |
| Gross operating margin | 9900 | €73,820 | €42,721 | -€31,099 | -42.1% |
| Operating profit (loss) | 9901 | €43,739 | €18,648 | -€25,091 | -57.4% |
| Financial income | 75/76B | €0 | €144 | +€144 | +717,500% |
| Recurring financial income | 75 | €0 | €144 | +€144 | +717,500% |
| Financial charges | 65/66B | €4,561 | €4,912 | +€351 | +7.7% |
| Recurring financial charges | 65 | €4,561 | €4,912 | +€351 | +7.7% |
| Profit (loss) for the period before taxes | 9903 | €39,178 | €13,879 | -€25,298 | -64.6% |
| Income taxes | 67/77 | €8,940 | €3,639 | -€5,301 | -59.3% |
| Profit (loss) for the period | 9904 | €30,238 | €10,240 | -€19,998 | -66.1% |
| Profit (loss) for the period to be appropriated | 9905 | €30,238 | €10,240 | -€19,998 | -66.1% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.